The following definitions apply throughout this chapter:

1. (1) "Adopting municipality" means an eligible municipality that has adopted the wheel tax.
2. (2) "Branch office" means a branch office of the bureau of motor vehicles.
3. (3) "Bus" has the meaning set forth in IC 9-13-2-17 .
4. (4) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1 (b).
5. (5) "Department" refers to the department of state revenue.
6. (6) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).
7. (7) "In-state miles" has the meaning set forth in IC 6-6-5.5-1 (b).
8. (8) "Political subdivision" has the meaning set forth in IC 34-6-2.1-155 .
9. (9) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150 .
10. (10) "School bus" has the meaning set forth in IC 9-13-2-161 (a).
11. (11) "Semitrailer" has the meaning set forth in IC 9-13-2-164 (a).
12. (12) "State agency" has the meaning set forth in IC 34-6-2.1-194 .
13. (13) "Tractor" has the meaning set forth in IC 9-13-2-180 .
14. (14) "Trailer" has the meaning set forth in IC 9-13-2-184 (a).
15. (15) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
16. (16) "Truck" has the meaning set forth in IC 9-13-2-188 (a).
17. (17) "Wheel tax" means the tax imposed under this chapter.

As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.7; P.L.218-2017, SEC.29; P.L.256-2017, SEC.15; P.L.86-2018, SEC.75; P.L.186-2025, SEC.69.